The Analysis and Improvement on the Lowest Price Method

The book of Modem Consulting Method and Practice is the appointed teaching material for registered consulting engineer qualification examination （investment） of China. Its Lowest Price method in evaluating mutually exclusive project has some problems, which contradict the delta IRR and NPV methods. We improve the method and recommend Good-Bad Boundary Price Method to solve problem of this type.     

《十面埋伏》遭指责的非作品因素

电影《十面埋伏》在片商的进帐及观众的批评声中热闹收场。观众中了影片“埋伏”的说法广为流传。凭心而论，《十面埋伏》的影片水准领先于绝大多数国产电影，甚至超过～些冠上“大片”头衔的进口影片，遭遇如此程度的非议，又取得如此惊人的票房成绩，这在中国电影史上实属罕见。让观众产生这么强烈的失望情绪，其原因也不仅限于影片作品本身。     

案例分析:国产设备采购税收优惠

为吸引外资和鼓励外国企业及外商投资企业采用国产设备,中国政府出台了一系列国产设备采购的税收优惠,并在国办发[1999]73号文件中订明相关政策,又相继颁发若干通知,作为补充实施措施。总括而言,自1999年7月起,凡符合规定条件的外国企业和外商投资企业均可享受税收优惠待遇,这些条件是:(1)外商投资企业必须在其投资总额内采购国产设备;(2)外商投资企业必须是1997年《外商投资产业指导目录》(鼓励类和限制乙类)的外商投资企业;(3)相关设备未列入国发[1999]37号文件中的“外商投资项目不予免税的进口商品目录”。就主要税收优惠而言,符合条件…     

On Teacher Politeness Principles in EFL Classroom

It is proved that teachers' politeness behavior can highly motivate students' learning impulse and improve teaching process. Politeness phenomenon in classroom has been broadly discussed and studied; however, there are still no systematic politeness principles that can be reasonably applied into the teaching process. On the basis of the politeness theories and a case study, this paper tries to seek a more reasonable and more efficient politeness principle in EFL classroom.     

"互联网+"背景下现代礼物顾问服务新模式探究

随着"互联网+"时代的快速发展,人们的购买力大幅度提高,然而购物中挑选难、缺乏链条化服务等一系列问题成为人们日常的关注点,礼物顾问服务行业因此应运而生.鉴于此,文章将对"互联网+"背景下现代顾问服务新模式进行研究探讨,旨在帮助大部分有选择困难症的人群去解决问题,设计出一整套完善的方案,满足顾客的期望与需求.     

中国-东盟经贸合作增长势头正旺

“中国与东盟经贸关系：2006回顾和2007展望”年度形势座谈会日前在北京召开。会上，中国-东盟商务理事会常务副秘书长许宁宁分析了中国与东盟经贸关系的新情况和新趋势。他指出，在“增进关系、平等合作、共同发展”的愿望及其实现中，中国与东盟经贸合作增长势头正旺。中国-东盟自贸区（CAFTA）建设已成为双方经贸合作的主线条和明确的发展目标，正在使双方的经贸关系乃至政治、社会、文化等关系越来越密切，双方的共同利益越来越多。[第一段]     

洗车行业现状及节水措施

洗车行业的飞速发展,洗车用水问题日益突显,如何节约洗车用水已成为行业公认难题。从洗车行业用水现状分析出发对洗车行业的设备进行系统分析,提出合理的改进建议。     

会计处理方法选择在纳税筹划中的运用

在市场经济条件下,减轻企业税负是提高企业竞争力的一个重要手段.如何在国家法律允许范围内合理筹划企业的各种税金,使企业税负最轻,成为目前企业面临的最为关键问题之一,这便产生了企业如何筹划纳税问题.     

Tourism spatial reconstruction of Chengde City under the influence of Holiday Tourism Circle of Beijing

Holiday Tourism Circle of Beijing （HTCB） is one of the nine key regions of Chinese tourism industry in the period of the 11^th Five-Year Project. According to Tourist Marginal Utility Theory, Time-Distance Method is used to define HTCB in this paper. Chengde City, famous for its cultural tourism, is regard as one of the regions in Holiday Tourism Circle of Beijing. And this geographical advantage, in the context of the boom of tourism in China, is featured by the changes of tourist product structure and development model. In this paper, the influence upon Chengde tourism spatial structure has been discussed from tourist market, location and transportation. Chengde tourism spatial structure has been rebuilt with particular references to the factors of tourism destination district, tourist area, nodes, routes, and origin markets. In this paper, Chengde will develop tourism industry with the central heritage area as the center and northern forest and pasture area and southern mountain and lake area as the two wings.     

Are Chinese nurses a viable source to relieve the U.S. nurse shortage?

The viability of recruiting Chinese nurses to ease the current U.S. nurse shortage is examined by assessing nursing's socioeconomic status and the educational preparation of nurses in China. Recruiting Chinese nurses is a win-win scenario for individual Chinese nurses, the Chinese nursing profession, and the two countries involved.